The application of closure sanctions could negatively affect the process of economic reactivation of small businesses belonging to the NRUS.

The National Superintendence of Customs and Tax Administration (Sunat) approved today to apply the discretionary power not to penalize with a temporary closure of the establishment the offense typified in numeral 5 of article 177 of the Tax Code, in which the taxpayers of the new regime may have incurred simplified single tax (NRUS) between March 16, 2020 and March 31, 2023, in order not to affect its economic reactivation.

The measure was ordered by resolution of the Deputy National Superintendence of Internal Taxes 000009-2023-Sunat/700000, published today in the newspaper El Peruano.

It is specified that the aforementioned regime is made up of natural persons and undivided successions who have a business whose clients are final consumers, as well as non-professional natural persons who receive fourth-category income solely for trade activities, the objective of this regime being the to facilitate compliance with the tax obligations of small taxpayers.

It is established that it is not appropriate to make the refund or compensation of the payments linked to the infraction that is a matter of discretion in the present regulations.

Joint

It is noted that although the resolution (of 2021) was issued in a context of a health emergency due to covid-19 in which government measures were adopted (which implied the suspension or reduction of economic activities in the country), which to date have been annulled, the serious impact on the economy caused by said provisions still persists.

In addition to this, it is mentioned that, during the last months of 2022 and the beginning of 2023, the country has suffered a serious social upheaval and the ravages of atypical natural phenomena such as Cyclone Yaku, which have severely impacted the country’s economy and in the reactivation of economic activities, which in the framework of the health emergency were being carried out progressively, with NRUS taxpayers being the most vulnerable to it.

This indicates that the application of closure sanctions could negatively affect the process of economic reactivation of small businesses belonging to the NRUS.

Regulatory context

According to numeral 5 of article 177 of the aforementioned Code, it constitutes an infraction not to provide the information or documents that are required by the (tax) administration about its activities or those of third parties with which it is related or to provide it without observing the form, terms and conditions established by the tax administration.

In the recitals of the norm, it is indicated that by resolution of the Deputy National Superintendence of Internal Taxes 001-2021-Sunat/700000, the application of the discretionary power not to administratively penalize the offense typified in numeral 5 was approved, among others. of article 177 of the Tax Code in the management of sanctions regarding the offenses typified in numeral 1 of article 174 and in numerals 1, 5 and 7 of article 177 of the Tax Code, in which the NRUS taxpayers have incurred up to the March 15, 2020.

It is mentioned that the latest Single Ordered Text (TUO) of the Tax Code was approved by Supreme Decree (DS) 133-2013-EF.

It is indicated that according to table III of the aforementioned Code, the infraction typified in numeral 5 of article 177 of the Tax Code, with respect to NRUS taxpayers, has as a sanction applicable by the Sunat the temporary closure of the establishment.

According to numeral 5 of article 177 of the TUO of the aforementioned Code, approved by DS 133-2013-EF, it is an infraction not to provide the information or documents that are required by the (tax) administration about its activities or those of third parties with which is related or provide it without observing the form, terms and conditions established by the tax administration.

Source: The Peruvian